N.Y. ADC. LAW § 16-123 : NY Code - Section 16-123: Removal of snow, ice and dirt from sidewalks; property owners' duties

a. Every  owner,  lessee,  tenant,  occupant,  or  other  person,  having  charge  of  any  building or lot of ground in the city,
  abutting upon any street where the sidewalk is paved, shall, within four
  hours after the snow ceases to fall, or after the deposit of any dirt or
  other material upon such sidewalk, remove the  snow  or  ice,  dirt,  or
  other  material from the sidewalk and gutter, the time between nine post
  meridian and seven ante meridian not being included in the above  period
  of  four hours. Such removal shall be made before the removal of snow or
  ice from the roadway by the commissioner or subject to  the  regulations
  of  such  commissioner. In the boroughs of Queens and Staten Island, any
  owner, lessee, tenant or occupant or other person who has charge of  any
  ground  abutting  upon  any  paved  street or public place, for a linear
  distance of five hundred feet or  more,  shall  be  considered  to  have
  complied  with  this  section, if such person shall have begun to remove
  the snow or ice from the sidewalk and gutter before  the  expiration  of
  such  four  hours  and shall continue and complete such removal within a
  reasonable time.
    b. In case the snow and ice on the sidewalk shall be  frozen  so  hard
  that  it  cannot  be  removed without injury to the pavement, the owner,
  lessee, tenant, occupant or other person having charge of  any  building
  or  lot  of  ground  as aforesaid, may, within the time specified in the
  preceding subdivision, cause the sidewalk abutting on such  premises  to
  be strewed with ashes, sand, sawdust, or some similar suitable material,
  and  shall,  as  soon thereafter as the weather shall permit, thoroughly
  clean such sidewalks.
    c. Any person  violating  any  provision  of,  or  regulation  adopted
  pursuant to, subdivisions a and b of this section shall be punished by a
  fine  of  not  less  than  ten  dollars  nor more than one hundred fifty
  dollars, imprisonment for not more than ten days, or both.
    d. Whenever any owner,  lessee,  tenant,  occupant,  or  other  person
  having charge of any building or lot of ground, abutting upon any street
  or  public  place where the sidewalk is paved, shall fail to comply with
  the provisions of this section, the commissioner may cause such  removal
  to be made.
    e.  The  expense  of  such removal as to each particular lot of ground
  shall  be  ascertained  and  certified  by  the  commissioner   to   the
  comptroller, who shall pay the same in the same manner as the expense of
  removing  snow  from  the  streets  is  paid.  Upon  the payment of such
  expense, the comptroller shall deliver  a  certificate  thereof  to  the
  council  and  the  amount  of such expense shall be added to and made to
  form a part of the annual taxes of the next ensuing fiscal year  against
  such  property,  and the same shall be collected in and with and as part
  of the annual taxes for such fiscal year.  The  corporation  counsel  is
  directed and may sue for and recover the amount of such expense.
    f. This section shall not be regarded as interfering with the owner of
  any  lots throwing into the roadway of the streets any snow or ice which
  may be removed from the sidewalk or gutter directly  in  front  of  such
  lot.
    g. The term "lot" as used in this section shall include a space not to
  exceed  twenty-five  feet  in  width  fronting the street upon which the
  violation is charged to have been permitted, committed or omitted.
    h. Any person violating the provisions of subdivisions (a) or  (b)  of
  this  section shall be liable and responsible for a civil penalty of not
  less than ten dollars nor more than one hundred fifty  dollars  for  the
  first  violation,  except that for a second violation of subdivision (a)
  or (b) within any twelve-month period such person shall be liable for  a
  civil  penalty  of not less than one hundred fifty dollars nor more than

  two hundred fifty dollars and for a third  or  subsequent  violation  of
  subdivision  (a) or (b) within any twelve-month period such person shall
  be liable for a civil penalty of not less than two hundred fifty dollars
  nor more than three hundred fifty dollars.
    i. In the instance where the notice of violation, appearance ticket or
  summons  is issued for breach of the provisions of this section and sets
  forth thereon civil penalties only, such process shall be returnable  to
  the  environmental  control  board, which shall have the power to impose
  the civil penalties  hereinabove  provided  in  subdivision  h  of  this
  section.
    j.  In  the  event  that  a  violator  fails  to answer such notice of
  violation,  appearance  ticket  or  summons  within  the  time  provided
  therefor  by  the  rules  and  regulations  of the environmental control
  board, he or she shall  become  liable  for  additional  penalties.  The
  additional  penalties  shall  not exceed three hundred fifty dollars for
  each violation.